This circular clarifies the issues faced by the business reorganization as per Section 18 (3) of CGST Act read along with rule 41(1) of CGST Rules at the time of apportionment of ITC (Input Tax Credit).

This circular clarifies about the Seeks to clarify the extension in time to apply for revocation of GST registration cancellation on or before the 22-06-2019 for whom the cancellation order has been passed.

This circular clarifies about the certain issues relating to the sale made by the government to UTP (Unregistered Taxable Person) and penalty applicable thereof. Moreover, this GST Circular also includes GST rate in case of CDN (Credit and Debit Notes) issued and method of valuation in case of TCS under Income Tax Act including the definition of owner of goods.

This circular clarifies about the amendment in the interception procedure of conveyances for inspection of goods in transit, and detention, seizure and confiscation of such goods and conveyances, as notified in Circular Nos. 41/15/2018-GST dated 13th April 2018 and 49/23/2018-GST dated 21st June 2018.